Lewinsky-Ofer Ltd. (TLV:LEOF)

Lewinsky-Ofer Balance Sheet

Financials in millions ILS. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	33.17	4.14	9.84	28.48	64.34	10.29
Cash & Short-Term Investments	33.17	4.14	9.84	28.48	64.34	10.29
Cash Growth	748.22%	-57.97%	-65.45%	-55.73%	525.29%	-11.83%
Accounts Receivable	22.17	8.94	0.68	10.65	10	6.43
Other Receivables	5.09	0.14	1.15	3.31	5.78	0
Receivables	31.84	12.23	7.11	21.34	25.05	15.74
Inventory	26.99	34.57	43.51	16.91	38.3	70.71
Prepaid Expenses	-	0.1	0.1	0.1	0.16	0.07
Restricted Cash	3.75	3.59	6.17	8.55	17.24	18.45
Other Current Assets	0.13	4.26	6.41	7.56	10.94	9.18
Total Current Assets	95.89	58.88	73.15	82.95	156.03	124.44
Property, Plant & Equipment	0.07	0.17	0.45	1.06	1.77	1.68
Long-Term Investments	47.74	17.27	14.03	11.8	8.79	6.69
Long-Term Deferred Tax Assets	10.6	10.6	10.66	7.49	4.47	2.5
Other Long-Term Assets	106.8	98.46	104.65	97.85	64.17	39.46
Total Assets	270.09	194.37	211.95	209.3	243.67	174.78
Accounts Payable	2.52	1.98	0.47	1.27	4.22	3.83
Accrued Expenses	-	4.77	3.87	3.33	5.81	1.18
Short-Term Debt	0.9	0.9	20.45	1.35	1.59	18.35
Current Portion of Long-Term Debt	150.99	43.05	39.33	64	23.1	32.71
Current Portion of Leases	-	0.18	0.69	1.3	1.88	1.56
Current Unearned Revenue	1.2	0.64	1.56	0.28	11.31	10.54
Other Current Liabilities	7.73	12.8	19.91	3.01	14.17	35.33
Total Current Liabilities	163.33	64.31	86.28	74.54	62.07	103.49
Long-Term Debt	55.16	96.7	95	101.9	137.41	41.22
Other Long-Term Liabilities	-	-	0.02	0.08	0.06	0.06
Total Liabilities	218.5	161.02	181.29	176.52	199.53	144.76
Common Stock	92.85	72.28	72.28	60.94	60.55	39.18
Retained Earnings	-45.18	-39.32	-41.97	-28.97	-17.25	-10.03
Treasury Stock	-0.49	-0.49	-0.49	-0.49	-0.49	-0.49
Comprehensive Income & Other	4.41	0.88	0.83	1.3	1.32	1.35
Shareholders' Equity	51.59	33.35	30.66	32.78	44.13	30.02
Total Liabilities & Equity	270.09	194.37	211.95	209.3	243.67	174.78
Total Debt	207.05	140.83	155.47	168.55	163.98	93.83
Net Cash (Debt)	-173.88	-136.7	-145.63	-140.07	-99.64	-83.54
Net Cash Per Share	-4.98	-5.24	-6.02	-6.06	-4.56	-3.99
Filing Date Shares Outstanding	34.91	25.75	25.75	22.77	22.72	20.61
Total Common Shares Outstanding	34.91	25.75	25.75	22.77	22.72	20.61
Working Capital	-67.45	-5.43	-13.12	8.41	93.96	20.95
Book Value Per Share	1.48	1.30	1.19	1.44	1.94	1.46
Tangible Book Value	51.59	33.35	30.66	32.78	44.13	30.02
Tangible Book Value Per Share	1.48	1.30	1.19	1.44	1.94	1.46
Machinery	-	0.82	0.81	1.04	0.85	0.83
Leasehold Improvements	-	0.38	0.38	0.38	0.38	0.38

Source: S&P Global Market Intelligence. Standard template. Financial Sources.